The Philippines’ Bureau of Internal Revenue (BIR) will require selected taxpayers to adopt electronic invoicing and sales reporting by March 2026, following Revenue Regulations 11-2025 and the CREATE MORE law. Although e-invoicing was introduced under the 2018 TRAIN Law, full implementation has been delayed, with pilot testing starting in 2022 but showing limited progress. While the new rules are supposed to modernize tax reporting and improve efficiency, concerns persist about the BIR’s system readiness and the potential compliance burden on businesses.
Philippines Mandates E-Invoicing for Select Taxpayers by March 2026
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Author: Ljubica Blagojević
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Content accuracy validation date:
09.07.2025
Content accuracy validation time:
08:06h
The use of electronic receipts, invoices, and sales reporting was first introduced under the TRAIN Law in 2018, which required the BIR to implement an automated system within five years. However, nearly seven years later, the system has yet to be fully operational. A pilot program launched in 2022 involved selected taxpayers, but no significant updates on its progress have been reported.
CREATE MORE, passed in late 2024, reinforced the shift to electronic invoicing but removed the original five-year implementation deadline. It retained the requirement that full implementation depends on the BIR establishing a reliable system capable of storing and processing taxpayer data.
Under the new rules, certain taxpayers will be required to adopt e-invoicing within one year of RR 11-2025’s effectivity, with the BIR defining e-invoicing as the automated generation of structured invoice data that can be electronically transmitted to tax authorities. Scanned copies of paper invoices do not qualify. The electronic sales reporting system will facilitate real-time, system-to-system data transfers from businesses to the BIR, eliminating manual reporting.
Despite the government’s push, concerns remain over the BIR’s technical readiness and the ability of businesses to comply, especially considering past delays in system development.
Tax experts warn that without a fully functional infrastructure; the early enforcement of e-invoicing could create compliance challenges. Nevertheless, both authorities and taxpayers are expected to benefit from a fully automated system once operational, promising greater efficiency, transparency, and improved tax collection.
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